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Variance analysis, flexible budgeting and responsibility accounting

  • C. B. Tilanus
  • J. A. M. Theeuwes

Abstract

A variance in accounting is the difference between two amounts one of which is the basic, standard, or reference amount and the other the comparable amount. Variance analysis is concerned with breaking down the difference between the two amounts into meaningful parts.

Keywords

Variance Analysis Cost Rate Cost Curve Partial Variance Joint Variance 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© H.E. Stenfert Kroese B.V., Leiden 1976

Authors and Affiliations

  • C. B. Tilanus
  • J. A. M. Theeuwes

There are no affiliations available

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